Planejamento tributário no agronegócio: uma abordagem teórica sobre o recolhimento do Funrural, ICMS e fundos estaduais no Mato Grosso do Sul

Abstract

This work performs a theoretical analysis on the collection of taxes that Focus on agricultural production in Mato Grosso do Sul, focusing on Funrural (Fund Of Assistance to the Rural Worker), in the ICMS (Tax on Circulation of Goods and Service Provision) and in the state funds Fundersul (Fund of Development of the Road System of the State of Mato Grosso do Sul) and Fundems (Fund for the Development of Corn and Soybean Crops). We seek to understand How do these charges influence rural activity and how the planning Tax can assist producers in the management of their tax obligations. The research is Qualitative, based on bibliographic and documentary review, with the use of legislation, Reports of official bodies and studies of entities in the agricultural sector. The results Pointed out that Funrural requires careful evaluation in the choice of the modality of Collection, which may represent a high cost or economy depending on the profile of the Property. The ICMS, in turn, directly influences competitiveness, making the Internal operations more attractive than interstate ones, while exports are Benefit from the exemption. The state funds Fundersul and Fundems, although they imply Additional costs, provide indirect benefits linked to infrastructure and the Development of strategic cultures. It is concluded that tax planning Is indispensable to reduce financial impacts, guide market decisions and Ensure the sustainability of agricultural activity in Mato Grosso do Sul.in